Actually that’s about the only comment I have on this consultation, sorry. It’s a sensible idea – in the general tidying up of extra-statutory concessions that followed on from the 2005 Wilkinson case they have reached D33. D33 was a sensible way around the possibility of a capital gains tax charge arising when someone received a compensation payment. Basically you’d get an imaginary “cost” or “value” of the right to take action equal to the actual amount you received, so you wouldn’t pay CGT. There was a limit of half a million, after which you had to write to HMRC and ask nicely.

Now the limit is to be a million, and after that you pay CGT, but as the consultation points out, the courts will know that and, presumably, adjust the compensation accordingly.